A description of the national key sources as indicated in paragraph 30, including: Reference to the key source tables in the CRF; Information on the level of source category disaggregation used and its rationale; Additional information relating to the methodology used for identifying key sources; With regard to possible double counting or non-counting of emissions, an indication in the corresponding sectoral part of the NIR: Whether feedstocks and non-energy use of fuels have been accounted for in the inventory, and if so, where they have been accounted for in the energy or industrial processes sector; Whether CO2 from agricultural soils has been estimated and if so, where it has been accounted for in the agriculture sector (under category 4.D - Agricultural soils) or in the land-use change and forestry (LUCF) sector (category 5.D - CO2 emissions and removals from soil); Whether emissions of CO2 corresponding to atmospheric oxidation of CO, NMVOCs and CH4 emissions from non-combustion and from non-biogenic processes, such as solvent use, coal mining and handling, venting and leakages of fossil fuels, have been accounted for in the inventory; Information on source or sink categories excluded or potentially excluded, including efforts to develop estimates for future submissions;
ii) Si se ha estimado el CO2 de los suelos agrícolas y, en caso afirmativo, dónde se ha contabilizado, en el sector de la agricultura (bajo la categoría 4.D - Suelos agrícolas) o en el sector del cambio de uso de la tierra y silvicultura (categoría 5.D - Emisiones y absorción de CO2 de los suelos);